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Publisher: Emerald   (Total: 335 journals)

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Showing 1 - 200 of 335 Journals sorted alphabetically
A Life in the Day     Hybrid Journal   (Followers: 9)
Academia Revista Latinoamericana de Administraci√≥n     Open Access   (Followers: 2, SJR: 0.144, h-index: 4)
Accounting Auditing & Accountability J.     Hybrid Journal   (Followers: 30)
Accounting Research J.     Hybrid Journal   (Followers: 24, SJR: 0.26, h-index: 7)
Accounting, Auditing and Accountability J.     Hybrid Journal   (Followers: 18, SJR: 0.88, h-index: 40)
Advances in Accounting Education     Hybrid Journal   (Followers: 14, SJR: 0.514, h-index: 5)
Advances in Appreciative Inquiry     Hybrid Journal   (SJR: 0.124, h-index: 5)
Advances in Autism     Hybrid Journal   (Followers: 8)
Advances in Dual Diagnosis     Hybrid Journal   (Followers: 48, SJR: 0.228, h-index: 2)
Advances in Gender Research     Full-text available via subscription   (Followers: 3, SJR: 0.229, h-index: 7)
Advances in Intl. Marketing     Full-text available via subscription   (Followers: 5, SJR: 0.123, h-index: 11)
Advances in Mental Health and Intellectual Disabilities     Hybrid Journal   (Followers: 60, SJR: 0.29, h-index: 5)
Advances in Mental Health and Learning Disabilities     Hybrid Journal   (Followers: 30)
African J. of Economic and Management Studies     Hybrid Journal   (Followers: 11, SJR: 0.125, h-index: 2)
Agricultural Finance Review     Hybrid Journal  
Aircraft Engineering and Aerospace Technology     Hybrid Journal   (Followers: 182, SJR: 0.391, h-index: 18)
American J. of Business     Hybrid Journal   (Followers: 16)
Annals in Social Responsibility     Full-text available via subscription  
Anti-Corrosion Methods and Materials     Hybrid Journal   (Followers: 10, SJR: 0.215, h-index: 25)
Arts and the Market     Hybrid Journal   (Followers: 9)
Asia Pacific J. of Marketing and Logistics     Hybrid Journal   (Followers: 8, SJR: 0.244, h-index: 15)
Asia-Pacific J. of Business Administration     Hybrid Journal   (Followers: 3, SJR: 0.182, h-index: 7)
Asian Association of Open Universities J.     Open Access  
Asian Education and Development Studies     Hybrid Journal   (Followers: 5)
Asian J. on Quality     Hybrid Journal   (Followers: 2)
Asian Review of Accounting     Hybrid Journal   (Followers: 2, SJR: 0.29, h-index: 7)
Aslib J. of Information Management     Hybrid Journal   (Followers: 24, SJR: 0.65, h-index: 29)
Aslib Proceedings     Hybrid Journal   (Followers: 260)
Assembly Automation     Hybrid Journal   (Followers: 2, SJR: 0.657, h-index: 26)
Baltic J. of Management     Hybrid Journal   (Followers: 3, SJR: 0.354, h-index: 14)
Benchmarking : An Intl. J.     Hybrid Journal   (Followers: 10, SJR: 0.556, h-index: 38)
British Food J.     Hybrid Journal   (Followers: 16, SJR: 0.329, h-index: 35)
Built Environment Project and Asset Management     Hybrid Journal   (Followers: 15, SJR: 0.232, h-index: 4)
Business Process Re-engineering & Management J.     Hybrid Journal   (Followers: 8, SJR: 0.614, h-index: 42)
Business Strategy Series     Hybrid Journal   (Followers: 6, SJR: 0.201, h-index: 6)
Career Development Intl.     Hybrid Journal   (Followers: 16, SJR: 0.686, h-index: 32)
China Agricultural Economic Review     Hybrid Journal   (Followers: 2, SJR: 0.238, h-index: 10)
China Finance Review Intl.     Hybrid Journal   (Followers: 5)
Chinese Management Studies     Hybrid Journal   (Followers: 4, SJR: 0.216, h-index: 12)
Circuit World     Hybrid Journal   (Followers: 15, SJR: 0.346, h-index: 17)
Collection Building     Hybrid Journal   (Followers: 11, SJR: 0.829, h-index: 10)
COMPEL: The Intl. J. for Computation and Mathematics in Electrical and Electronic Engineering     Hybrid Journal   (Followers: 3, SJR: 0.269, h-index: 22)
Competitiveness Review : An Intl. Business J. incorporating J. of Global Competitiveness     Hybrid Journal   (Followers: 6)
Construction Innovation: Information, Process, Management     Hybrid Journal   (Followers: 14, SJR: 0.508, h-index: 8)
Corporate Communications An Intl. J.     Hybrid Journal   (Followers: 7, SJR: 0.703, h-index: 26)
Corporate Governance Intl. J. of Business in Society     Hybrid Journal   (Followers: 7, SJR: 0.309, h-index: 29)
Critical Perspectives on Intl. Business     Hybrid Journal   (SJR: 0.32, h-index: 15)
Cross Cultural & Strategic Management     Hybrid Journal   (Followers: 8, SJR: 0.356, h-index: 13)
Development and Learning in Organizations     Hybrid Journal   (Followers: 7, SJR: 0.138, h-index: 8)
Digital Library Perspectives     Hybrid Journal   (Followers: 18)
Direct Marketing An Intl. J.     Hybrid Journal   (Followers: 6)
Disaster Prevention and Management     Hybrid Journal   (Followers: 22, SJR: 0.533, h-index: 32)
Drugs and Alcohol Today     Hybrid Journal   (Followers: 133, SJR: 0.241, h-index: 4)
Education + Training     Hybrid Journal   (Followers: 21, SJR: 0.532, h-index: 30)
Education, Business and Society : Contemporary Middle Eastern Issues     Hybrid Journal   (SJR: 0.141, h-index: 10)
Emerald Emerging Markets Case Studies     Hybrid Journal   (Followers: 1)
Employee Relations     Hybrid Journal   (Followers: 6, SJR: 0.435, h-index: 22)
Engineering Computations     Hybrid Journal   (Followers: 4, SJR: 0.387, h-index: 39)
Engineering, Construction and Architectural Management     Hybrid Journal   (Followers: 14, SJR: 0.541, h-index: 28)
Equal Opportunities Intl.     Hybrid Journal   (Followers: 3)
Equality, Diversity and Inclusion : An Intl. J.     Hybrid Journal   (Followers: 14, SJR: 0.239, h-index: 9)
EuroMed J. of Business     Hybrid Journal   (Followers: 1, SJR: 0.145, h-index: 9)
European Business Review     Hybrid Journal   (Followers: 7, SJR: 0.481, h-index: 21)
European J. of Innovation Management     Hybrid Journal   (Followers: 23, SJR: 0.596, h-index: 30)
European J. of Marketing     Hybrid Journal   (Followers: 20, SJR: 0.933, h-index: 55)
European J. of Training and Development     Hybrid Journal   (Followers: 10, SJR: 0.489, h-index: 23)
Evidence-based HRM     Hybrid Journal   (Followers: 6)
Facilities     Hybrid Journal   (Followers: 2, SJR: 0.371, h-index: 18)
Foresight     Hybrid Journal   (Followers: 7, SJR: 0.486, h-index: 20)
Gender in Management : An Intl. J.     Hybrid Journal   (Followers: 17, SJR: 0.359, h-index: 22)
Grey Systems : Theory and Application     Hybrid Journal   (Followers: 1)
Health Education     Hybrid Journal   (Followers: 3, SJR: 0.383, h-index: 17)
Higher Education, Skills and Work-based Learning     Hybrid Journal   (Followers: 45, SJR: 0.172, h-index: 4)
History of Education Review     Hybrid Journal   (Followers: 13, SJR: 0.141, h-index: 2)
Housing, Care and Support     Hybrid Journal   (Followers: 9, SJR: 0.174, h-index: 4)
Human Resource Management Intl. Digest     Hybrid Journal   (Followers: 17, SJR: 0.121, h-index: 6)
Humanomics     Hybrid Journal   (Followers: 2, SJR: 0.14, h-index: 4)
IMP J.     Hybrid Journal  
Indian Growth and Development Review     Hybrid Journal   (SJR: 0.163, h-index: 4)
Industrial and Commercial Training     Hybrid Journal   (Followers: 5, SJR: 0.217, h-index: 14)
Industrial Lubrication and Tribology     Hybrid Journal   (Followers: 6, SJR: 0.322, h-index: 19)
Industrial Management & Data Systems     Hybrid Journal   (Followers: 6, SJR: 0.63, h-index: 69)
Industrial Robot An Intl. J.     Hybrid Journal   (Followers: 3, SJR: 0.375, h-index: 32)
Info     Hybrid Journal   (Followers: 1, SJR: 0.25, h-index: 21)
Information and Computer Security     Hybrid Journal   (Followers: 22)
Information Technology & People     Hybrid Journal   (Followers: 45, SJR: 0.576, h-index: 28)
Interactive Technology and Smart Education     Hybrid Journal   (Followers: 14, SJR: 0.112, h-index: 1)
Interlending & Document Supply     Hybrid Journal   (Followers: 61, SJR: 0.48, h-index: 13)
Internet Research     Hybrid Journal   (Followers: 42, SJR: 1.746, h-index: 57)
Intl. J. for Lesson and Learning Studies     Hybrid Journal   (Followers: 4)
Intl. J. for Researcher Development     Hybrid Journal   (Followers: 9)
Intl. J. of Accounting and Information Management     Hybrid Journal   (Followers: 8, SJR: 0.304, h-index: 7)
Intl. J. of Bank Marketing     Hybrid Journal   (Followers: 8, SJR: 0.515, h-index: 38)
Intl. J. of Climate Change Strategies and Management     Hybrid Journal   (Followers: 14, SJR: 0.416, h-index: 7)
Intl. J. of Clothing Science and Technology     Hybrid Journal   (Followers: 5, SJR: 0.279, h-index: 25)
Intl. J. of Commerce and Management     Hybrid Journal   (Followers: 1)
Intl. J. of Conflict Management     Hybrid Journal   (Followers: 15, SJR: 0.763, h-index: 38)
Intl. J. of Contemporary Hospitality Management     Hybrid Journal   (Followers: 12, SJR: 1.329, h-index: 35)
Intl. J. of Culture Tourism and Hospitality Research     Hybrid Journal   (Followers: 17, SJR: 0.399, h-index: 5)
Intl. J. of Development Issues     Hybrid Journal   (Followers: 10)
Intl. J. of Disaster Resilience in the Built Environment     Hybrid Journal   (Followers: 8, SJR: 0.225, h-index: 7)
Intl. J. of Educational Management     Hybrid Journal   (Followers: 5, SJR: 0.424, h-index: 32)
Intl. J. of Emergency Services     Hybrid Journal   (Followers: 5, SJR: 0.179, h-index: 1)
Intl. J. of Emerging Markets     Hybrid Journal   (Followers: 4, SJR: 0.199, h-index: 5)
Intl. J. of Energy Sector Management     Hybrid Journal   (Followers: 3, SJR: 0.25, h-index: 12)
Intl. J. of Entrepreneurial Behaviour & Research     Hybrid Journal   (Followers: 5, SJR: 0.694, h-index: 28)
Intl. J. of Event and Festival Management     Hybrid Journal   (Followers: 6, SJR: 0.32, h-index: 8)
Intl. J. of Gender and Entrepreneurship     Hybrid Journal   (Followers: 5, SJR: 0.638, h-index: 6)
Intl. J. of Health Care Quality Assurance     Hybrid Journal   (Followers: 10, SJR: 0.352, h-index: 32)
Intl. J. of Health Governance     Hybrid Journal   (Followers: 26, SJR: 0.277, h-index: 15)
Intl. J. of Housing Markets and Analysis     Hybrid Journal   (Followers: 9, SJR: 0.201, h-index: 5)
Intl. J. of Human Rights in Healthcare     Hybrid Journal   (Followers: 9, SJR: 0.13, h-index: 2)
Intl. J. of Information and Learning Technology     Hybrid Journal   (Followers: 7)
Intl. J. of Innovation Science     Hybrid Journal   (Followers: 9, SJR: 0.173, h-index: 5)
Intl. J. of Intelligent Computing and Cybernetics     Hybrid Journal   (Followers: 3, SJR: 0.258, h-index: 10)
Intl. J. of Intelligent Unmanned Systems     Hybrid Journal   (Followers: 4, SJR: 0.145, h-index: 2)
Intl. J. of Islamic and Middle Eastern Finance and Management     Hybrid Journal   (Followers: 8)
Intl. J. of Law and Management     Hybrid Journal   (Followers: 2, SJR: 0.107, h-index: 2)
Intl. J. of Law in the Built Environment     Hybrid Journal   (Followers: 4, SJR: 0.111, h-index: 2)
Intl. J. of Leadership in Public Services     Hybrid Journal   (Followers: 16)
Intl. J. of Lean Six Sigma     Hybrid Journal   (Followers: 7, SJR: 0.562, h-index: 15)
Intl. J. of Logistics Management     Hybrid Journal   (Followers: 12, SJR: 0.998, h-index: 15)
Intl. J. of Managerial Finance     Hybrid Journal   (Followers: 6, SJR: 0.212, h-index: 11)
Intl. J. of Managing Projects in Business     Hybrid Journal   (Followers: 2)
Intl. J. of Manpower     Hybrid Journal   (Followers: 2, SJR: 0.354, h-index: 37)
Intl. J. of Mentoring and Coaching in Education     Hybrid Journal   (Followers: 25)
Intl. J. of Migration, Health and Social Care     Hybrid Journal   (Followers: 10, SJR: 0.261, h-index: 5)
Intl. J. of Numerical Methods for Heat & Fluid Flow     Hybrid Journal   (Followers: 11, SJR: 0.594, h-index: 32)
Intl. J. of Operations & Production Management     Hybrid Journal   (Followers: 19, SJR: 2.198, h-index: 94)
Intl. J. of Organizational Analysis     Hybrid Journal   (Followers: 3, SJR: 0.222, h-index: 11)
Intl. J. of Pervasive Computing and Communications     Hybrid Journal   (Followers: 4, SJR: 0.165, h-index: 9)
Intl. J. of Pharmaceutical and Healthcare Marketing     Hybrid Journal   (Followers: 4, SJR: 0.304, h-index: 12)
Intl. J. of Physical Distribution & Logistics Management     Hybrid Journal   (Followers: 11, SJR: 1.694, h-index: 66)
Intl. J. of Prisoner Health     Hybrid Journal   (Followers: 10, SJR: 0.254, h-index: 10)
Intl. J. of Productivity and Performance Management     Hybrid Journal   (Followers: 6, SJR: 0.785, h-index: 31)
Intl. J. of Public Sector Management     Hybrid Journal   (Followers: 24, SJR: 0.272, h-index: 37)
Intl. J. of Quality & Reliability Management     Hybrid Journal   (Followers: 8, SJR: 0.544, h-index: 63)
Intl. J. of Quality and Service Sciences     Hybrid Journal   (Followers: 2, SJR: 0.133, h-index: 1)
Intl. J. of Retail & Distribution Management     Hybrid Journal   (Followers: 6, SJR: 0.543, h-index: 36)
Intl. J. of Service Industry Management     Hybrid Journal   (Followers: 2)
Intl. J. of Social Economics     Hybrid Journal   (Followers: 8, SJR: 0.227, h-index: 25)
Intl. J. of Sociology and Social Policy     Hybrid Journal   (Followers: 48, SJR: 0.361, h-index: 5)
Intl. J. of Sports Marketing and Sponsorship     Hybrid Journal   (Followers: 1)
Intl. J. of Structural Integrity     Hybrid Journal   (Followers: 2, SJR: 0.325, h-index: 8)
Intl. J. of Sustainability in Higher Education     Hybrid Journal   (Followers: 12, SJR: 0.616, h-index: 29)
Intl. J. of Tourism Cities     Hybrid Journal   (Followers: 2)
Intl. J. of Web Information Systems     Hybrid Journal   (Followers: 6, SJR: 0.208, h-index: 13)
Intl. J. of Wine Business Research     Hybrid Journal   (Followers: 6, SJR: 0.196, h-index: 12)
Intl. J. of Workplace Health Management     Hybrid Journal   (Followers: 11, SJR: 0.358, h-index: 8)
Intl. Marketing Review     Hybrid Journal   (Followers: 16, SJR: 1.076, h-index: 57)
J. for Multicultural Education     Hybrid Journal   (Followers: 3, SJR: 0.124, h-index: 11)
J. of Accounting & Organizational Change     Hybrid Journal   (Followers: 5, SJR: 0.346, h-index: 7)
J. of Accounting in Emerging Economies     Hybrid Journal   (Followers: 7)
J. of Adult Protection, The     Hybrid Journal   (Followers: 15, SJR: 0.291, h-index: 7)
J. of Advances in Management Research     Hybrid Journal   (Followers: 3)
J. of Aggression, Conflict and Peace Research     Hybrid Journal   (Followers: 49, SJR: 0.177, h-index: 9)
J. of Agribusiness in Developing and Emerging Economies     Hybrid Journal   (Followers: 1)
J. of Applied Accounting Research     Hybrid Journal   (Followers: 16, SJR: 0.22, h-index: 5)
J. of Applied Research in Higher Education     Hybrid Journal   (Followers: 51)
J. of Asia Business Studies     Hybrid Journal   (Followers: 2, SJR: 0.115, h-index: 1)
J. of Assistive Technologies     Hybrid Journal   (Followers: 19, SJR: 0.215, h-index: 6)
J. of Business & Industrial Marketing     Hybrid Journal   (Followers: 8, SJR: 0.664, h-index: 48)
J. of Business Strategy     Hybrid Journal   (Followers: 12, SJR: 0.381, h-index: 17)
J. of Centrum Cathedra     Open Access  
J. of Children's Services     Hybrid Journal   (Followers: 5, SJR: 0.167, h-index: 9)
J. of Chinese Economic and Foreign Trade Studies     Hybrid Journal   (Followers: 1, SJR: 0.188, h-index: 4)
J. of Chinese Entrepreneurship     Hybrid Journal   (Followers: 3)
J. of Chinese Human Resource Management     Hybrid Journal   (Followers: 7, SJR: 0.112, h-index: 3)
J. of Communication Management     Hybrid Journal   (Followers: 7, SJR: 0.735, h-index: 6)
J. of Consumer Marketing     Hybrid Journal   (Followers: 18, SJR: 0.613, h-index: 62)
J. of Corporate Real Estate     Hybrid Journal   (Followers: 3, SJR: 0.633, h-index: 5)
J. of Criminal Psychology     Hybrid Journal   (Followers: 124, SJR: 0.13, h-index: 1)
J. of Criminological Research, Policy and Practice     Hybrid Journal   (Followers: 54)
J. of Cultural Heritage Management and Sustainable Development     Hybrid Journal   (Followers: 11, SJR: 0.109, h-index: 5)
J. of Documentation     Hybrid Journal   (Followers: 186, SJR: 0.936, h-index: 50)
J. of Economic and Administrative Sciences     Hybrid Journal   (Followers: 3)
J. of Economic Studies     Hybrid Journal   (Followers: 10, SJR: 0.498, h-index: 26)
J. of Educational Administration     Hybrid Journal   (Followers: 7, SJR: 0.848, h-index: 36)
J. of Engineering, Design and Technology     Hybrid Journal   (Followers: 17, SJR: 0.173, h-index: 10)
J. of Enterprise Information Management     Hybrid Journal   (Followers: 5, SJR: 0.433, h-index: 38)
J. of Enterprising Communities People and Places in the Global Economy     Hybrid Journal   (Followers: 1, SJR: 0.212, h-index: 8)
J. of Entrepreneurship and Public Policy     Hybrid Journal   (Followers: 9)
J. of European Industrial Training     Hybrid Journal   (Followers: 2)
J. of European Real Estate Research     Hybrid Journal   (Followers: 3, SJR: 0.52, h-index: 7)
J. of Facilities Management     Hybrid Journal   (Followers: 3)
J. of Family Business Management     Hybrid Journal   (Followers: 6)
J. of Fashion Marketing and Management     Hybrid Journal   (Followers: 13, SJR: 0.529, h-index: 30)
J. of Financial Crime     Hybrid Journal   (Followers: 345, SJR: 0.158, h-index: 5)
J. of Financial Economic Policy     Hybrid Journal   (Followers: 1)
J. of Financial Management of Property and Construction     Hybrid Journal   (Followers: 8, SJR: 0.234, h-index: 1)
J. of Financial Regulation and Compliance     Hybrid Journal   (Followers: 9)
J. of Financial Reporting and Accounting     Hybrid Journal   (Followers: 11)
J. of Forensic Practice     Hybrid Journal   (Followers: 50, SJR: 0.225, h-index: 8)
J. of Global Mobility     Hybrid Journal   (Followers: 1)
J. of Global Responsibility     Hybrid Journal   (Followers: 4)
J. of Health Organisation and Management     Hybrid Journal   (Followers: 23, SJR: 0.67, h-index: 27)
J. of Historical Research in Marketing     Hybrid Journal   (Followers: 3, SJR: 0.376, h-index: 8)
J. of Hospitality and Tourism Technology     Hybrid Journal   (Followers: 4, SJR: 0.672, h-index: 10)
J. of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 5)
J. of Humanitarian Logistics and Supply Chain Management     Hybrid Journal   (Followers: 13)

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Journal Cover Accounting Research Journal
  [SJR: 0.26]   [H-I: 7]   [24 followers]  Follow
    
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
   ISSN (Print) 1030-9616
   Published by Emerald Homepage  [335 journals]
  • Editorial
    • Pages: 354 - 355
      Abstract: Accounting Research Journal, Volume 30, Issue 4, Page 354-355, November 2017.

      Citation: Accounting Research Journal
      PubDate: 2017-11-08T12:23:17Z
      DOI: 10.1108/ARJ-09-2017-0148
       
  • Examining the economic consequences of concise integrated reports: a pitch
    • Pages: 356 - 361
      Abstract: Accounting Research Journal, Volume 30, Issue 4, Page 356-361, November 2017.
      Purpose The purpose of this paper is to provide a discussion of the application of the Faff () pitch template to a financial accounting research topic. Design/methodology/approach The author recounts her personal experience with completing the template for a pitch that examines reporting conciseness in the context of integrated reporting. Findings The template was found useful in refining a research idea in a structured manner. Originality/value The letter also demonstrates how the template was used as a research collaboration tool when engaging with collaborators on research projects.
      Citation: Accounting Research Journal
      PubDate: 2017-11-08T12:23:18Z
      DOI: 10.1108/ARJ-07-2016-0091
       
  • Related party transactions disclosure in the emerging market of the United
           Arab Emirates
    • Pages: 362 - 378
      Abstract: Accounting Research Journal, Volume 30, Issue 4, Page 362-378, November 2017.
      Purpose This paper aims to measure the extent of related party transactions disclosure and investigates their determinants across all listed companies in the United Arab Emirates (UAE) stock market during 2010 to 2012. Design/methodology/approach An index was manually constructed for related party transactions disclosure in accordance with International Financial Reporting Standards (IFRS) (IAS 24) using company financial statements. Findings Empirical results show relatively low level of related party transactions disclosure in the UAE emerging market. Furthermore, the multiple regression analysis (OLS) shows that related party transactions disclosure has significant relationships with the number of board members, audit quality, block-holders’ ownership, company size, leverage and product market competition. The multiple regression analysis (OLS) also highlights that industry type plays a significant and crucial role in disclosure levels across companies. Research limitations/implications This paper does not control for some corporate governance mechanisms such as audit committee characteristics. Practical implications This paper provides useful guidelines for several stakeholders including policy makers, accounting standard setters and corporate managers. Originality/value IFRS (IAS 24) standards were used to measure the strength of related party transactions disclosure. In addition, several variables were tested such as corporate governance mechanisms, ownership structure and product market competition on related party transactions disclosure over time; in an emerging market such as the UAE.
      Citation: Accounting Research Journal
      PubDate: 2017-11-08T12:23:10Z
      DOI: 10.1108/ARJ-10-2014-0091
       
  • Information risk, stock returns, and asset pricing: Evidence from China
    • Pages: 379 - 394
      Abstract: Accounting Research Journal, Volume 30, Issue 4, Page 379-394, November 2017.
      Purpose This study aims to investigate information risk in relation to stock returns of a firm and whether information risk is priced in China. Design/methodology/approach The authors used accruals quality (AQ) as their measure of information risk and performed Fama-Macbeth regressions to investigate association of AQ with future realized stock returns. Moreover, two-stage cross-sectional regression analysis was performed, both at firm level and at portfolio level, to test if the AQ factor is priced in China in addition to existing factors in the Fama French three-factor model. Findings The authors found poor AQ being associated with higher future realized stock returns. Moreover, they found evidence of market pricing of AQ in addition to existing factors in the Fama French three-factor model. Further, subsample analysis revealed that investors value AQ more in non-state owned enterprises than in state owned enterprises. Research limitations/implications The study sample comprises A-shares only and the generalization of the findings is limited by the peculiar institutional and economic setup in China. Originality/value This study contributes to market-based accounting literature by providing further insight into how and if investors value information risk, and it seeks to fill gap in empirical literature by providing evidence from the Chinese capital market.
      Citation: Accounting Research Journal
      PubDate: 2017-11-08T12:23:12Z
      DOI: 10.1108/ARJ-04-2015-0057
       
  • The effect of multiple directorships on real and accrual-based earnings
           management
    • Pages: 395 - 412
      Abstract: Accounting Research Journal, Volume 30, Issue 4, Page 395-412, November 2017.
      Purpose The study aims to examine the effect of multiple directorships on accrual-based earnings management and real earnings management. It analyses whether earnings management practices in the Saudi context increase or decrease with the average number of multiple directorships. Design/methodology/approach The study uses the approach by Roychowdhury (2006) to capture the level of real earnings management and uses the cross-sectional model by Jones (1991) to measure accrual-based earnings management. Findings The paper provides partial evidence supporting the “busyness” hypothesis where earnings management practices increase with the number of multiple directorships. The evidence shows that multiple directorships have a positive and significant effect on real earnings management in the Kingdom of Saudi Arabia. However, we find no significant impact of multiple directorships on accrual-based earnings management. Originality/value This is the first study that empirically investigates the relationship between multiple directorships and earnings management in the Kingdom of Saudi Arabia. The paper contributes to the limited literature on multiple directorships in developing countries by examining their impact on opportunistic real earnings management.
      Citation: Accounting Research Journal
      PubDate: 2017-11-08T12:23:13Z
      DOI: 10.1108/ARJ-06-2015-0081
       
  • The impact of terrorism on industry returns and systematic risk in
           Pakistan
    • Pages: 413 - 429
      Abstract: Accounting Research Journal, Volume 30, Issue 4, Page 413-429, November 2017.
      Purpose This study aims to examine the impact of terrorism on return and systematic risk of Pakistan’s equity industries. Daily data from 1 January 2000 to 31 December 2014 for 12 industries based on the specific types of companies listed on Karachi Stock Exchange are used for the empirical analysis. Design/methodology/approach A multiplicative (additive) term is introduced in the standard capital asset pricing model to examine the change in systematic risk (industry returns) in response to the terrorist activities. The authors use the multiscale beta approach (Yamada, 2005) and the maximal overlap discrete wavelet transform (MODWT) to test the heterogeneous market hypothesis. Findings Terrorism activities increase the systematic risk for most of the industries and the negative impact on returns of banks and the financial industry. It is noted that terrorism positively impacts (increases) the industrial systematic risk mainly in short-run (between two and four days-time horizon). Originality/value The paper examines the impact of terrorism on a broad list of industries’ (banks, basic materials, chemicals, construction, consumer goods, consumer services, financials, industrials, minerals, oil and gas, textile and utilities) risk and return in Pakistan, using the multiscale beta approach (Yamada, 2005) and the MODWT methods.
      Citation: Accounting Research Journal
      PubDate: 2017-11-08T12:23:24Z
      DOI: 10.1108/ARJ-09-2015-0114
       
  • Determinants of accounting policy choices under international accounting
           standards
    • Pages: 430 - 446
      Abstract: Accounting Research Journal, Volume 30, Issue 4, Page 430-446, November 2017.
      Purpose The purpose of this paper is to examine the determinants of accounting policy choices under International Accounting Standards (IASs) of listed firms in South Asia. Design/methodology/approach We selected three IASs-based accounting policy choices from 369 listed companies in India, Pakistan and Bangladesh for the financial year 2007-2008. Findings Our results show that firm size, investment opportunity set, leverage and ownership by the general public are significant determinants of accounting policy choice in South Asian countries. However, we do not find a significant relationship between firms’ accounting policy choices and profitability, assets-in-place and taxes. Practical implications Our results suggest that as some flexibility exists in IASB’s accounting standards, this may allow managers to use income-increasing/decreasing methods. There is scope for regulators and standards setters to reduce the alternative methods which are likely improve firms’ reporting quality. Originality/value Our study contributes to the understanding as to what determines managers’ choice of a particular accounting method allowed in IAS.
      Citation: Accounting Research Journal
      PubDate: 2017-11-08T12:23:26Z
      DOI: 10.1108/ARJ-02-2015-0020
       
  • The impact of government financial assistance on the performance and
           financing of Australian SMEs
    • Pages: 447 - 464
      Abstract: Accounting Research Journal, Volume 30, Issue 4, Page 447-464, November 2017.
      Purpose This paper aims to examine the impact of government financial assistance provided to Australian small and medium-sized enterprises (SMEs). Design/methodology/approach This study uses firm-level panel data on more than 2,000 SMEs over a five-year period from the Business Longitudinal Database compiled by the Australian Bureau of Statistics. The authors measure the impact of government financial assistance in terms of subsequent SME performance (income from sales of goods and services and profitability) and changes in the availability of alternative nongovernment finance. Findings The authors find government financial assistance helps SMEs improve performance over and above the effects of conventional financing. They also find than the implicit guarantee effect signalled by a firm receiving government financial assistance suggests firms are more likely to obtain nongovernment finance in the future. Control factors that significantly affect SME performance and finance availability include business size, the level of innovation, business objectives and industry. Research limitations/implications Nearly all of the responses in the original survey data are qualitative, so we are unable to assess how the strength of these relationships varies by the levels of assistance, income and profitability. The measure of government financial assistance of the authors is also general in that it includes grants, subsidies and rebates from any Australian Government organisation, so we are unable to comment on the impact of individual federal, state or local government programmes. Practical implications Government financial assistance helps SMEs improve both immediate and future performance as measured by income and profitability. This could be because government financial assistance quickly overcomes the financial constraints endemic in SMEs. Government financial assistance also helps SMEs obtain nongovernment finance in the future. The authors conjecture that this is because it overcomes some of the information opaqueness of SMEs. Originality/value Few studies focus on the impact of direct government financial assistance compared with indirect assistance as typical in credit guarantee schemes. The authors use a very large and detailed data set on Australian SMEs to undertake the analysis.
      Citation: Accounting Research Journal
      PubDate: 2017-11-08T12:23:20Z
      DOI: 10.1108/ARJ-04-2014-0034
       
 
 
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